Intellectual Capital

Innovation is a driving force for the prosperity of organizations, regions and nations. However, innovating in today's context of rapid technological change poses challenges: the life cycle of products and services is becoming shorter and shorter while increasing technological integration leads to higher cost of investments in innovation and more uncertain return. Thus, many organizations understand the benefits of opening their innovation processes, seeking to innovate through collaboration with external agents, under the Open Innovation model. Dynamic capabilities are intangible assets that allow resource orchestration inside and outside the organization, which is needed for Open Innovation and adaptation of organizations to the contemporary complex environment. Open Innovation depends on Dynamic Capabilities, hence one needs to identify Dynamic Capabilities that are relevant to the process of Open Innovation with particular criteria and methodological rigor. Intellectual capital represents the intangible assets of an organization. An intellectual capital model, in this case, a consolidated model such as the Intellectus® model, offers a solid basis for the analysis of Dynamic Capabilities relative to Open Innovation. This qualitative research aimed to propose a conceptual framework for the identification and understanding of Dynamic Capabilities for Open Innovation. The type of Open Innovation, which is the scope of this work, is collaborative R&D involving monetary transaction with benefits for the partners involved. The type of innovation addressed by this research is technological innovation. This research has confirmed that Dynamic Capabilities play a central role in open innovation processes. It identifies, defines and represents forty Dynamic Capabilities for Open Innovation in a framework soundly based on consolidated theories: innovation (and Open Innovation); Dynamic Capabilities and their three classes according to Teece (2007); and intellectual capital. It presents and explains the interrelationship between the three theories. By linking Dynamic Capabilities and Open Innovation, it helps to fill a knowledge gap identified in the literature, and advance knowledge of Innovation, Dynamic Capabilities and Intellectual Capital. As a practical result, this research contributes to organizations in general and Innovation Systems with interest in participating in collaborative innovation processes, based both
on discussions in the dissertation, and the "Orchestrating Innovation" framework resulting from the research. The present work achieved its objectives: it identified relevant Dynamic Capabilities for Open Innovation; analyzed Dynamic Capabilities identified in the Intellectus® intellectual capital model; discussed the relationship between the concepts Dynamic Capabilities, Open Innovation and Intellectual Capital; confirmed the suitability of the elements identified in the research to the practical reality of Open Innovation; created the conceptual framework by identifying and understanding the relevant Dynamic Capabilities for Open Innovation. The framework called "Orchestrating Innovation" was used to establish the relationship between the research findings and the underlying theories into a conceptual framework.

Bu kitap; duygusal ve davranışsal bozukluklara sahip öğrenciler hakkında bilgi sahibi olmak isteyen sınıf öğretmenleri, özel eğitim öğretmenleri ve alanda çalışan uzmanlar için hazırlanmış giriş niteliğinde bir uygulama kitabıdır. Her bir bozukluğun nedeni, tanımlanması, güncel araştırmalar ışığında verilmeye çalışılmış ve okul ortamındaki pratik uygulamalarla da anlatım zenginleştirilmiştir. Bunlara ek olarak belirli bir bozukluğun tüm yönlerine ilişkin temel yaklaşımla birlikte bilimsel olarak geliştirilmiş müdahele yöntemleri de verilmeye çalışılmıştır.

Bu kitabın alanda yeni çalışmaya başlayan öğretmenler kadar güncel verilerle desteklenen tanı koyma ve müdahele stratejilrine önem vermesi nedeniyle alanda uzun süredir çalışmakta olan öğretmenlere ve uzmanlara da yararlı olacağını düşünmekteyiz.

Purpose – The purpose of present study is to explore the linkages among Intellectual Capital (IC), Corporate Governance (CG) and Corporate Social Responsibility (CSR) through direct and indirect empirical inquiry. Design/methodology/approach – The main setting is designed for exploring the relationship among IC, CG and CSR. Therefore, these three constructs are examined directly in which their statistical relation is evaluated among themselves and indirectly in which their possible effects are examined onto firms' unsystematic factors such as cash flow, short-term solvency, long-term solvency, profitability and asset utilization. Findings – Empirical investigation is conducted on manufacturing firms listed in Istanbul Stock Exchange from 2007 to 2011. Empirical results do support a positive relationship among these important constructs. Research limitations/implications – The empirical research is carried out in manufacturing firms only. Originality/value – IC, CG and CSR are three demanding research areas to study. This is the first attempt here to examine their possible linkages based on so-called direct and indirect empirical inquiries. The primary reason behind this attempt is that these concepts are assumed to be important for all stakeholders.

International migration is a historical phenomenon, which only recently has gained increasing importance, representing a focal point on the political agenda in most countries. One of the reasons is the deep transformation occurring in last decades, both at global and local level, of the role played by its protagonists that are turning to be transnational agents. This is especially true for the skilled professionals, who migrate internationally. As a matter of fact, international human capital mobility is now regarded as “brain circulation” rather than “brain drain”: this new concept concerns individuals who maintain frequent and continued social, economic and political ties with their country of origin, exceeding thereby the territorial and cultural boundaries. In this scenario, China is one of the main sending countries of highly-skilled migrants, through which it can built economic and academic relations with other economic and technological advanced countries. Recently, Chinese policy makers have started to consider the brain drain phenomenon as an opportunity for the transmission of business and technological know-how, as well as tacit knowledge that is hard to find through official channels. This article intends to contribute to the scientific debate on the subject, highlighting the international relevance of the so-called Overseas Chinese Professionals (OCPs), investigating their spatial distribution and features. Besides, the paper will examine the emerging returning flow and the challenge that the country will have to cope with in the next future to impose itself as a innovative leading economy

Purpose The purpose of this paper is to examine the role of management accounting systems (MAS) in the development of intellectual capital (IC) – i.e. human capital (HC), structural capital (SC) and relational capital (RC) – and the resultant effects on organizational performance. Design/methodology/approach A questionnaire was developed to conduct a survey of high-level managers of Portuguese companies. The data collected were analyzed through the use of structural equation modeling with AMOS. Findings Statistical support was found for six out of nine hypothesized relationships. The findings confirm the role of MAS in the development of HC and SC. Results also showed positive and statistically significant relationships between the three dimensions of IC, in line with previous research. Finally, results indicated that SC has a positive and significant link with organizational performance, in keeping with some research. Research limitations/implications The estimation procedure allow...

PurposeThis study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world.Design/methodology/approachThe research design is based on an inductive approach. As part of the global quantitative investigation, the authors have analyzed the impact of BE and CSR on the transparent communication of the IC. The data under analysis have been investigated using multiple linear regression.FindingsBased on a sample of 83 enterprises emerging as the most ethical companies in the world, the results have revealed that the adoption of ethical and socially responsible approach is positively associated with the extent of VD about IC. This finding may help attenuating the asymmetry of information and the conflict of interest potentially arising with corporate partners. Hence, IC-VD may stand as an evidenc...

В монографии разрабатывается система моделей и методик оценки стоимости элементов интеллектуального капитала предприятий ОПК и на ее основе проводится обоснование перспективных направлений реализации инновационно-ориентированного управления ОПК.
Для научных работников, руководителей компаний, специалистов в области управления и оценки, преподавателей.

Abstract
Purpose – The purpose of paper one of the two-article series exploration of human capital assessment is to examine the strategies by which library administrators can assess and benefit the human capital performance of their library and to lay the groundwork for the discussion of the strategic challenges of assessing and valuing human capital in article two.
Design/methodology/approach – This paper uses a literature review to identify potential strategies and metrics for library administrators to assess human capital productivity.
Findings – Human capital is an increasingly essential element of organizational performance assessment. Effectively assessing library staff expenditures (which generally receives the largest
expenditure allocations within the library’s budget) and the resulting performance generated by the staff, who are the primary knowledge tools and providers of the library’s services, is an ever increasing possibility to account for greater amounts of tangible and intangible organizational performance. Library administrators have multiple options for developing effective strategies and metrics by which to assess their libraries human capital performance.
Originality/value – Developing an effective human capital assessment process as a standard component of the library’s performance and budgetary assessment processes would benefit libraries and their administrators by increasing the organizational performance information available for resource allocation decisions regarding library staff development, recruitment, and retention in the larger overall management decision making and planning processes.
Keywords Assessment, Human capital, Intellectual capital, Recruitment, Retention, Employee development
Paper type Conceptual paper

This study aimed at identifying the relationship between the Structural capital and innovation performance in Tishreen University. It applies the theoretical concepts. the researcher relied survey methodology, and distribution the questionnaire to 360 individual of the members of the Teaching Staff in Tishreen University, and then make a Field Study to show this relationship, the main result of this study is that there is a positive significant relationship between the Structural capital and innovation performance. We have provided a summary of the most important results that we have accessed with the presentation of some of the proposals and recommendations to improve the relationship in order to enhance innovation performance to the members of the Teaching Staff in Tishreen University. Introduction To activate any structural capital organization helps us achieve innovation, whether it is a radical innovation (creating a new product, process), or incremental innovation (continuous improvement of a product or a process), as to increase the value of the organization and its capacity to create the competitive advantage that makes it successful and excellent. The goal of our study is to show the impact of structural capital, as being one of intellectual capital dimensions, on the innovation performance in the educational sector, especially with having many studies that dealt the relation of intellectual capital with innovation performance in companies and service facilities (hotels and health) and industry. This will lead us to discuss this topic as a result of shortage in studies that dealt with our research in educational sector, especially in Syria.

At organizations, intellectual capital has recently become more important in the valuation of processes involving human, relational, and structural capital. The objective of this paper is to analyze intellectual capital, its components, value creation, and financial methods developed for measuring it. The methodology adopted in this study was based on a literature review, whose results show key aspects for the implementation of intellectual capital models and their applicability in the business sector. In conclusion, companies should consider intellectual capital to be their main asset for value creation.

The study empirically investigates the relationship between the value creation efficiency and firms' market valuation and financial performance by using data drawn from 22 banks enlisted in the Dhaka Stock Exchange, Bangladesh. More explicitly, by using Pulic's (200b) Value Added Intellectual Coefficient (VAIC) as the efficiency measure of capital employed and intellectual capital, the researchers examine the relationship between corporate value creation efficiency and firms' market-to-book value ratios and explore the relationship between intellectual capital and firms' financial performance. Though correlation and regression analysis failed to establish any strong association between the studied variables, the study underlines the contemporary scenario of the banks about nourishing and practicing the idea of value creation to attain sustainable advantages. The limitation discussed in the study bodes well for future research in alternative and extended contexts.

Modern economy is characterized by the increasing role of intellectual capital (IC) in shaping the competitiveness of companies. Meanwhile, there is no common viewpoint on the structure of intellectual capital and methods of managing them in the scientific community.
The paper proposes the dynamics model of evolution of IC that shows the stages and transformations of IC elements. Using this model authors determined key factors of university’s intellectual potential forming: socio-psychological, cultural and science-technical. Improvement of this elements will provide quality development of the university as intellectual and public leader, defining the main directions of sustainable development in the region.

This paper examines the extent to which university incubators are connected with their regional economy in terms of key resources such as intellectual capital (in the form of new research ideas that have commercial potential), human resource (scientific and industry expertise) and finance. Drawing on network visualisation methods initially pioneered by Casper and Murray (2005), Casper (2007) and Gilding (2008),

The main purpose of this research is to investigate the interaction between organizational structure dimensions and intellectual capital components. In order to achieve this aim, a comprehensive literature survey was conducted and then a set of hypotheses developed within which the conceptual model of the research was tested using data obtained from 126 exporters operating in Aydın. According to the results obtained from the study, it has been determined that organizational structure dimensions affect intellectual capital and components at different levels and significance. In the face of fierce competition, business managers should take into account the elements of centralization, hierarchical order and division of labor. Managers should also create a more agile and flexible structure and attach importance to specialization.

Society is becoming a great source of knowledge and innovation, the synergy of all the ideas that are coming from all the countries across the world is fostering the rise of a new kind of society where knowledge plays an important role, nevertheless today’s society needs a global strategy to improve knowledge management in order to ensure its accessibility. This paper introduces a global strategy supported on the one hand, by a methodological framework that proposes a transactive memory system to allow encoding, storing, and retrieving knowledge collectively in a smart manner, on the other hand, it is supported by a technological framework based on Web 2.0 technologies aimed to implement the methods and strategies defined in the transactive memory system. Moreover, this global strategy must ensure the maturity of the generated knowledge in order to foster innovation; also knowledge use must be tracked and measured in order to allow knowledge to become intellectual capital,whichis on...

Ünlü eğitim psikoloğu Robert Slavin'in Eğitim Psikolojisi kitabının onuncu baskısı, kuramı uygulamaya aktarma konusunda önemli bir eksikliği gidermekte ve öğretmenlerin sınıfta ihtiyaç duyabilecekleri alanlarda uygulayabilecekleri bilgileri içermektedir.

Kitap, yansıtıcı ve bilinçli bir öğretmenin uygulayabileceği en yeni araştırmaları sunarak, bilinçli öğretmen üzerine odaklanmaktadır. Slavin'e göre bilinçli öğretmen, uygulamasını devamlı surette yansıtan ve bu uygulamaların öğrencileri nasıl etkilediği hakkında net bir düşünceye dayalı olarak öğretim kararları veren kişidir.

Bu kitapta okuyucular alanda önemli ve yeni ortaya çıkan bazı konular ile karşılaşmaktadır. Bu konulardan bazıları; 21. yüzyıl becerileri, ilk yıllarda dil ve okuma yazmanın gelişimi, iki dilli eğitim, nöroloji alanındaki yeni araştırmalar, iş birliğine dayalı öğrenme konusundaki son araştırmalar, okumada sorun yaşayan okuyucular için özel yardım, küçük gruplarla çalışma ve bilişim alanındaki en yeni araştırmalar, gelişmeler ve uygulamalardır. En ince ayrıntısına kadar güncel olan alıntılar, kitabın en güncel araştırmalar üzerine temellendirildiğinin bir göstergesidir. Bu kitapta, 656 yeni ve güncellenmiş kaynak bulunmaktadır. Bu kaynakların % 55'i 2000 yılı sonrasına aittir.

Robert Slavin, akademik derinliğini sergilerken aynı zamanda sanki ders anlatır gibi okuyucuları ile yüz yüze buluşmayı da amaçlamaktadır. Kitap yeni ve farklı bir yaklaşımla pek çok teorik bilgiyi uygulamalı olarak sunan, teorik bilgilerin kavramsal olarak uygulamaya nasıl dönüştürüleceğini göstererek öğretmeyi amaçlayan ve bunda başarılı olduğu açıkça belli olan iyi bir başvuru ve ders kitabı olarak öğrencilere ve eğiticilere önerilmektedir.

Uzmanlar, klinisyenler ve araştırmacılar, yeme bozukluklarının duygusal düzensizliklerden kaynaklandığı vakalarda Diyalektik Davranış Terapisinin etkin olacağı konusunda hemfikirdi. Alanda yapılan pek çok adaptasyon çalışması olmasına rağmen Debra Safer, Christy Telch ve Eunice Chen bunu deneysel bazda yapan ilk kişilerdir. Standart diyalektik davranış terapisinin, tıkanırcasına yeme bozukluğu ve blumia nervoza semptomlarını tedavi etme yollarının yapılandırılmış bir özetini sunan bu kitap ile alandaki ihtiyaca cevap vermişlerdir. Bu alanda çalışan klinik psikologların ve danışmanların mutlaka okuması gereken önemli bir kaynak olmakla birlikte bu alanda okuyan öğrenciler için de farklı bir bakış açısı kazandırmaktadır.
Dokuz bölümden oluşan bu kitapta tedavi kapsamlı olarak ele alınmıştır. Genel çerçevede, olumsuz duygularla başa çıkmanın daha uyumsal yollarını öğreten becerilerin kazanımı ile tıkanırcasına yeme ve boşaltmayı durdurma hedefine ulaşma yolu adım adım çizilmiştir. Blumia nervoza ve tıkanırcasına yeme bozukluğuna sahip insanların karılaştığı sorunlar ve mevcut tedavi yöntemleri ele alınarak okuyucuya genel bir bakış açısı kazandırılır. Standart terapinin detaylı bir şekilde tanıtımından sonra bunun adaptasyonunun neden gerekli olduğu, adapte etmenin mantığı mevcut kanıtlar ile sunulur. Daha sonra, tedavi öncesi ve başlangıç oturumlarından tedaviyi sonlandırmaya kadar olan süreç aşama aşama ele alınır. Nüksetmeyi önleme kısmına değinilir. Son olarak kapsamlı vaka örnekleri ile anlatılanların sağlam temeller üzerine oturması sağlanır.
Amacına uygun şekilde düzenlen bu kitap, diyalektik davranış terapisi adapte edilirken belirli sınırlar çizmek yerine okuyucuya geliştirilebilir bir zemin hazırlar. Bu yönüyle tedaviyi uygulamaya ve geliştirmeye teşvik eder. Açıklayıcı vaka örnekleri ve kanıtlar ile tedaviyi tüm ayrıntılarıyla sunarak farklı alanlardan okuyuculara hitap eden bu titiz çalışma özellikle alandaki uzmanlara klinik psikologlara, danışmanlara ve araştırmacılar için bir rehber niteliğinde olacak niteliktedir.

Purpose – To trace the rationale, features, development and application of the Balanced Scorecard (BSC) over the past ten years, to provide a critical review of its key problematic effects, and to suggest a future direction. Design/methodology/approach – The shift from the industrial to the innovation economy provides a background to identifying five major problem areas of the BSC which are then discussed with reference to selected case examples. An alternative systemic scorecard is then proposed. Findings – The tyranny of the BSC as a measurement “straightjacket” is beginning to jeopardize the survival of firms, hinders much‐needed business ecosystem innovation, thereby negatively affecting customer value rejuvenation, shareholders' benefits, other stakeholders as well as societal benefits in general. A more systemic alternative is proposed.Research limitations/implications – Future research might focus on further development of the systemic scorecard in different industries and organisational settings with detailed systemic measurement techniques.Practical implications – Rather than relying on the static BSC, it would be more effective to adopt a systemic perspective in measuring/managing intangible assets. Originality/value – An alternative to the BSC is proposed that involves radical change in its underlying assumptions by moving to a more systemic, dynamic framework – a systemic management system, including a systemic scorecard.

In today's organizations, is relatively new, to call "talent management" to "the personnel management" and a focus in human capital has been the practice of the last two decades. This approach has unleashed competitive advantage in business. This research deals with the design and validation of a tool based on the definitions of Rogers in order to measure the organizational climate of the area Graduate of an Educational Institution. In general, it is analyzing each worker feel about their immediate boss. We measure the variables: Empathy, Unconditional Acceptance, Consideration and Positive Congruence (E-UA-C-PC), for which a questionnaire was designed to measure the Person Centered Approach (PCA) that won a Cronbach Alpha of 0.913. The results showed reliably and validity that, this questionnaire can measure the work environment.

Genelde canlıların, özelde ise insanoğlunun nasıl öğrendiğine dair araştırma sonuçları her geçen gün önümüze heyecan verici bilgiler ve bulgular sunmaktadır. Bu araştırma sonuçları öğrenmede yeni stratejiler geliştirilmesinde öncülük etmektedir. "Öğrenme Psikolojisi" adlı bu kitap, alandaki en temel ve güncel araştırma bulgularını da kapsayarak eğitim, edebiyat ve tıp fakülteleri gibi değişik alanların birçok programında lisans ve lisansüstü düzeyde kullanılabilecek şekilde hazırlanmıştır.
Okuyucu merkezli olarak hazırlanan bu kitap, tüm yaşlardaki öğrenicilerin bilgi ve becerileri nasıl edindiklerini ve öğrenme sürecinde etkili olabilen inanç, motivasyon, tutum ve tavır gibi faktörleri kapsamaktadır.
Öğrenme konusunda bilgi sahibi olmak isteyen okuyucunun, temel bir psikoloji bilgisine sahip olması ön koşulu yoktur. Kitapta öğrenme kuramlarının tarihsel temellerinden başlayarak güncel öğrenme yaklaşımlarına rahatlıkla geçiş yapılabilir. Alandaki bir profesör, öğrenme ile ilgili en son araştırma bulgularına bu kitapta ulaşabilirken; üniversite eğitimine yeni başlamış bir öğrenci de öğrenme ile ilgili en temel konulara rahatlıkla erişebilir.

This paper presents a description of Human System Audit (HSA), as an integrated proposal for the assessment of intangibles, for quality assessment in excellence models and, in general, for diagnosis and intervention in the human system in organizations, as well as for research on organizational human behaviour. The HSA consists of a theoretical model, a battery of instruments, and a system for management control. The article also describes some applications of HSA to human resource

The purpose of this paper is to search for the main characteristics of intelligent organizations. Intelligence is one of those concepts that everyone has in mind, but hardly few can define or explain it. Thus, it is even more difficult to extend this concept to organizations, and to talk about organizational intelligence. This paper tries to show the new dimensions

Czytelnik poszukujący gruntownej wiedzy z zakresu kapitału intelektualnego i jego relacji z wartością rynkową przedsiębiorstw, w niniejszej książce znajdzie odpowiedź na następujące pytania: czy przedsiębiorstwo tworzy, czy też niszczy wartość dodaną wytworzoną z kapitału fizycznego i intelektualnego, czy efektywności wykorzystania kapitału intelektualnego towarzyszy wyższa wartość rynkowa porównywanych przedsiębiorstw oraz czy stosowanie mierników, pozwalających zmierzyć kapitał intelektualny i efektywność jego wykorzystania, daje przedsiębiorstwu możliwość lepszego zarządzania i jest istotną informacją dla oceny pozycji przedsiębiorstwa na rynku kapitałowym.

The Fraunhofer Competence Center Knowledge Management presents in this second edition its up-dated and extended research results on business-process oriented knowledge management, pro-active change management, KM strategy, knowledge structuring and KM audit, reviews the latest advancements in measuring intellectual capital and classifies more than 100 KM tools. Best Practices in KM are described by the Swiss Benchmarking Center TECTEM at University St. Gallen and in case studies from price-winning companies like Aventis and Siemens as well as from Arthur D. Little, British Aerospace plc., Hewlett-Packard, IBM, Phonak and Roche. New survey results on KM from EFQM, OECD and on "The Future of Knowledge Management" are presented. The book concludes with an overview on research funded by the European Commission in order to make "KM Made in Europe" a reality

This paper examines the association between Intellectual Capital (IC) and corporate performance of technology-intensive companies (MESDAQ) listed on Bursa Malaysia by investigating whether value creation efficiency, as measured by Value Added Intellectual Capital (VAIC TM), can be explained by market valuation, profitability, and productivity. Correlation and regression models were used to examine the relationship between corporate value creation efficiency and firms' market valuation, profitability and productivity. The findings from this study show that technology-intensive companies still depend very much on physical capital efficiency. The study also suggests that individually, each component of the VAIC commands different values compared to the aggregate measure, which implies that investors place different value on the three VAIC components. The results also indicate that physical capital efficiency is the most significant variable related to profitability while human capital efficiency is of great importance in enhancing the productivity of the company. This study concludes that VAIC can explain profitability and productivity but fails to explain market valuation.